The income tax treaty between Sierra Leone and Turkey was signed on 3 November 2020. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers the income taxes and corporate taxes of both countries. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital; otherwise, 10% Interest - 10% Royalties - 10% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed by the other State: Gains from the alienation of immovable property...